Ohio Department of Taxation
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FAQs — Individual Income Tax - Military

I am from Ohio and am currently serving on active duty in the Army. Am I subject to Ohio individual income tax and school district income tax, and would the answer be any different if I were serving in the National Guard or the reserves?I'm in the Air Force stationed at Wright-Patterson AFB and claim that I'm domiciled in another state (e.g. New York is the state of legal residence on my military records). Am I liable for Ohio income tax and school district income tax on my military pay? How are military spouses affected by the November 2009 amendment to the Service members Civil Relief Act?I'm a Navy recruiter assigned to a recruiting station in Covington, Kentucky, but residing in Cincinnati with my nonmilitary spouse. My spouse works in Ohio. Both my spouse and myself are domiciled in California. Are either of us liable for Ohio income tax?I own a store in Kenton, Ohio and I employ the wife of a local Army recruiter. She has told me that she and her husband are not residents of Ohio. How do I handle Ohio state income tax withholding for her wages so that I'm in compliance with the federal military spouse tax provisions?I'm retired from the Air Force and reside in Ohio. What tax obligations do I have for my military retirement pay, and if I die before my spouse dies, how does Ohio tax income from the military survivor benefit plan?My son is domiciled in Ohio but is currently a midshipman at Annapolis. Is the pay that he receives while stationed there eligible for the pay deduction for military active duty while stationed outside Ohio for taxable years 2007 and after?My former spouse is currently serving in the Air Force in California. She is sending me monthly child support payments from her military pay. Are these payments eligible for the deduction for military active duty while stationed outside Ohio for taxable years 2007 and after?I am divorced, and my ex-husband is retired from the Army. In the divorce settlement, I was awarded a portion of his monthly retirement pay. Does this payment meet the eligibility requirement for the exemption of military retirement pay for taxable years 2008 and after?I am eligible for the Ohio Veterans Bonus. How is this bonus income treated for income tax purposes?Can all honorably discharged veterans shop sales and use tax free online from a military exchange?Are purchases of motor vehicles by members of the armed services exempt from sales or use tax?